WPMS/136/2023
2023 Latest Caselaw 221 UK

SL.             Office Notes,
No.   Date   reports, orders or                   COURT'S OR JUDGE'S ORDERS
              proceedings or
               directions and
             Registrar's order
              with Signatures
                                  WPMS No. 136 of 2023
                                  Shri Sanjaya Kumar Mishra, J.

Mr. Jitendra Chaudhary and Mr. Anant Dhaka, the learned counsel for the petitioner.

Mr. Tarun Lakhera, the learned Brief Holder for the respondents.

By means of this petition, the petitioner has prayed as follows:-

i. Issue a writ, order or direction, in the nature of Certiorari, calling for the original record and pleased to quash the impugned orders dated 01.06.2022 (Annexure - 2) & 25.07.2022 (Annexure -

3) passed by the respondent no. 3 i.e. Proper Officer/Assistant Commissioner Sector 1, SGST, Khatima, District - Udham Singh Nagar respectively. ii. Issue a writ, order or direction in the nature of mandamus directing and commanding the First Appellate Authority i.e. Joint Commissioner (Appeals) that he shall decide the first appeal filed under Section 107 of U.K. G.S.T. Act, 2017 by the petitioner on merit after providing opportunity of hearing to him.

iii. Or pass any further order or direction, which this Hon'ble Court may deem fit and proper, in the circumstances of the present case otherwise the petitioner will suffer irreparable loss and injury.

It is submitted by the learned counsel for the petitioner that the issue is covered by the Division Bench judgment of this Court passed in SPA No. 123 of 2022 on 20.06.2022 wherein this Court has held that the Commissioner is not an adjudicating authority, and, therefore, appeal under Section 107 of the Uttarakhand GST Act, 2017 shall not lie to the Commissioner.

In that view of the matter, we dispose of the writ petition giving liberty to the petitioner to file an application before the respondent no. 3 i.e. Proper Officer/Assistant Commissioner Sector - 1, SGST, Khatima, District - Udham Singh Nagar, Uttarakhand ventilating his grievances and if the petitioner pays dues under the GST Act pending against him, then his application for restoration of GST registration may be considered liberally. It is further directed that the petitioner shall file the returns of the six months, which he failed to submit along with the monthly returns from 25.07.2022 till filing of the representation.

Pending application also stands disposed of.

(Sanjaya Kumar Mishra, J.) 12.01.2023 (Grant urgent certified copy of this order, as per Rules) A/-